Chocolate Covered Sugar Candies from China
Sugar centers coated in chocolate containing over 10% dry weight sugar overall. Nesoi under 2106.90.97.00 as compound food prep not qualifying as chocolate per Chapter 18 notes. Composite nature prevents pure confection classification.
Duty Rate — China → United States
28.5%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Analyze total sugar vs cocoa content for correct chapter; Chapter 18 if chocolate predominates
• Declare composite nature explicitly on entry
• Beware TRQ limits on sugar components